Ponderosa Inn, Inc. v. Employment Division

Petitioner appeals from an order of the Employment Division (Division) holding it liable for unemployment compensation taxes for 1978,1979 and 1980, because of omissions in its taxable payroll of certain individuals and musical groups determined by the Division to have been employes of petitioner. We affirm in part and reverse in part.

A Notice of Deficiency Assessment alleged that petitioner omitted 16 individuals and musical groups from its payroll records. Petitioner conceded that three of the individuals were employes but contended that the remaining 13 were independent contractors under…